Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
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Effect of legislation<br />
• <strong>Tax</strong>payers required to report an arm’s<br />
length measure of profit<br />
• Where they do not:<br />
- tax administration can make an<br />
adjustment to taxable profit.<br />
Adjustments are normally one-way only –<br />
to increase taxable profit
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